A moving average filters out the effects of random variation

To achieve compromise, one needs to

a. avoid overt disagreement. b. value openness and trust. c. dominate the other conflicting party. d. give up something of value.

Chambers, Inc. uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is: $64,000 variable and $180,000 fixed. If Chambers had actual overhead costs of $250,000 for 18,000 units produced, what is the difference between actual and budgeted costs?

a) $2,000 favorable. b) $6,000 unfavorable. c) $8,000 favorable. d) $2,000 unfavorable.